MISUSE OF AGRICULTURAL LANDS

DOI 10.32651/2110-45

Issue № 10, 2021, article № 7, pages 45-47

Section: Problems of efficient management

Language: Russian

Original language title: НЕЦЕЛЕВОЕ ИСПОЛЬЗОВАНИЕ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ЗЕМЕЛЬ

Keywords: AGRICULTURAL LAND, MISUSE OF LAND, VIOLATIONS OF LAND LEGISLATION, LAND PLOTS, LAND FUND STRUCTURE, LAND CATEGORY, CADASTRAL VALUE OF A LAND PLOT

Abstract: All lands located on the territory of the Russian Federation have one or another purpose. Improving the efficiency of agricultural land is an important socio-economic problem. In recent years, the control over the correct use of lands of various directions has especially intensified. One of the reasons for the strengthening of control measures is the deception by taxpayers and the understatement of the taxable base for taxes related to land. The article provides an explanation on the structure of the land fund, the purpose of agricultural land, indicates signs of using land plots in violation of Russian legislation, provides statistics on identified violations of land legislation, and also shows responsibility for improper use of land.

Authors: Navasardian Aleksandra Aleksandrovna, Navasardian Dmitrii Vladimirovich